SPM180210 | Paying and recovering

An employer can reclaim up to 2 weeks’ Statutory Sick Pay (SSP) if all of the following apply:

• their employee was off work because they had coronavirus, were self-isolating or shielding because of coronavirus

• their PAYE payroll scheme started on or before 28 February 2020

• they had fewer than 250 employees on 28 February 2020

The period of sickness must have started on or after:

• 13 March 2020 - if the employee had coronavirus or was self-isolating because of coronavirus

• 16 April 2020 - if the employee was shielding because of coronavirus

• 28 May 2020 - if your employee has been notified by the NHS or public health authorities that they’ve come into contact with someone with coronavirus

• 6 July 2020 - if someone in their support bubble (or extended household in Scotland or Wales) has symptoms or has tested positive for coronavirus

• 26 August 2020 - if your employee has been advised by a doctor or healthcare professional to self-isolate before going into hospital for surgery

The employer can only reclaim £95.85 a week.